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1 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

IGT - off-balance sheet and contingent liabilities: double, trailing or leading whitespaces are not allowed (S.36.06, EIOPA rule TV16)

A blocking check on the IGT - off-balance sheet and contingent liabilities template (S.36.06), in the quarterly solo (QRS), quarterly group (QRG), quarterly branch (QRB), annual solo (ARS), annual group (ARG), annual branch (ARB), financial stability solo (QFS), financial stability group (QFG) and financial stability branch (QFB) returns.

It applies to 2.8.2 returns too, the release for the 2026 returns, and Line4 Check runs it there as well.

Check your file for this rule

The rule in plain words

Double, trailing or leading whitespaces are not allowed

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

IGT - off-balance sheet and contingent liabilities (S.36.06.01.01)

Columns

  • C0020Provider name
  • C0040Financial sector of the provider
  • C0050Beneficiary name
  • C0070Financial sector of the beneficiary
  • C0080Indirect transactions
  • C0090Single economic operation
  • C0100Transaction type
  • C0110Transaction issue date
  • C0120Expiry date of agreement / contract underlying transaction
  • C0130Currency of transaction
  • C0140Trigger event
  • C0150Value of transaction at starting date
  • C0160Value of transaction at reporting date
  • C0170Maximum possible value of contingent liabilities
  • C0180Value of guaranteed assets
  • C0190Revenues stemming from the off-balance sheet items
  • C0200Comments

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS), quarterly group (QRG), quarterly branch (QRB), annual solo (ARS), annual group (ARG), annual branch (ARB), financial stability solo (QFS), financial stability group (QFG) and financial stability branch (QFB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB branch (QEB), quarterly ECB solo (QES), annual branch (ARB), annual solo (ARS), financial stability group (QFG), quarterly group (QRG), financial stability solo (QFS), financial stability branch (QFB), quarterly branch (QRB), quarterly solo (QRS), annual ECB solo (AES), annual ECB branch (AEB) and annual group (ARG) returns, as a blocking check.

EIOPA’s own words and formula

The plain words above are EIOPA’s own, word for word, from its list of validations.

Show the formulaShow

EIOPA's formula. Cells are written as {t: table, r: row, c: column}.

not(matches(dim({d: [s2c_dim:YC]},[s2c_dim:YC]), "((^\s)|(\s\s)|(\s$))+"))

Checks like this one, run at the point of submission, are the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.